{"data":{"id":"us-tn/tenn.-code-ann.-67-4-113","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-113","heading":"Rules and regulations - Military personnel","body":"The commissioner is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 . The commissioner shall make reasonable effort to provide notice detailing which taxes are delayed, the time limitations proposed by §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 for paying such taxes, and the type of proof that must be presented prior to the due date of the applicable tax. Notice may be made, in addition to other methods, through releases issued by the department to the media or to branches of the armed services in which such taxpayers may serve.","path":["TN Code","Title 67","Chapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"5e62b944fb860eee98f42d50b901a209903b0bc153a047fc153fb785c636a32c","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-112","next":"us-tn/tenn.-code-ann.-67-4-114"},"notice":"GroundRules: Original legal text. Not legal advice."}